New Zealand Financial Markets Authority: What Can Users Of Auditor Reports Expect From Auditor Reports In Response To The Impact Of COVID-19

Here XRB staff explain the communication tools auditors use in auditor reports and the likely impact of COVID-19 on auditor reporting, including:

• More modified auditor opinions;
• More disclosures in Auditor Reports; And
• The impact of going concern matters on the auditor’s thought process and auditor’s report

 Download Modifed Audit Reports Explained PDF.